ACCURACY

- Trace a sample of sales to the receipt book to ensure that details, in particular dollar amount, are
recorded correctly
- Take a sample of sales and trace it back to the source document
COMPLETENESS
- Use analytical procedures
- Test a sample of receipts from the receipt book
- Check that all pre-numbered sales receipts are accounted for
OCCURRENCE
- Obtaining written confirmation
- Using analytical procedures based on average number of billable hours
- Tracing sales recorded in the accounts to the receipt book